کتاب Materiality in Financial Reporting در آرشیو گیگاپیپر موجود است. جهت دانلود این کتاب ، با ما مکاتبه کنید.
Materiality in Financial Reporting: An Integrative Perspective
ISBN: 978-1-78743-737-1
eISBN: 978-1-78743-736-4
Published: 2017
Synopsis
This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.
Table of Contents
Book PDF (5 MB) | Book ePub (7 MB)
Prelims
(pp. i – xxix)
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Introduction and Background
(pp. 1 – 8)
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Conceptual Bases of Materiality
(pp. 9 – 68)
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Actors and Models of Materiality
(pp. 69 – 112)
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Application of Materiality
(pp. 113 – 197)
Type: Chapter Item
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Assessing Materiality
(pp. 199 – 300)
Type: Chapter Item
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The Materiality Determination Process
(pp. 301 – 323)
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Where Standard Specifically Require Materiality Judgments
(pp. 325 – 346)
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Accounting Materiality in the Real World
(pp. 347 – 372)
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References
(pp. 373 – 396)
Index
(pp. 397 – 411)